The Tobacco and Alcohol Administration Act Article 30

Alcohol may not be sold or transferred by a method by which the age of the buyer or transferee cannot be identified; such methods include, but are not limited to, vending machines, postal sales, or transactions via electronic platforms.Special zones or special counters may be established for alcohol sales. Regulations governing the scope of such zones or counters, their specific features, methods for establishment, and other compliance matters will be prescribed by the central competent authority.Tobacco or alcohol products which have exceeded their expiration date or storage life may not be sold.The sale of tobacco shall comply with the Tobacco Hazards Prevention Act.
中文原文 菸酒管理法第30條
酒之販賣或轉讓,不得以自動販賣機、郵購、電子購物或其他無法辨識購買者或受讓者年齡等方式為之。
酒之販賣,得設置專區或專櫃。
設置專區或專櫃之範圍、內容、方式及其他應遵行事項之辦法,由中央主管機關定之。
菸酒逾有效日期或期限者,不得販賣。
菸之販賣,依菸害防制法相關規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.